1.audit 审计 (JHzwI8+
2.attestation 鉴证 Wjc1 EW!2x
3.credibility 可信赖程度 Aw9se"d
4.audit of financial statements 财务报表审计 :@x24wN/
5.agreed-upon procedures 执行商定程序 =Ryh@X&
6.high levels of assurance 高水平保证 c,pR+DP
7.compilation 编制 k ,wr6>'Vt
8.reliability 可靠性 A]L;LkEM
9.relevance 相关性 >a7OE=K
10.professional skepticism 职业谨慎 o7 ^t-
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11.objectivity 客观性 1"?3l`i
12. professional competence 专业胜任能力 Zz}Wg@&
13.Senior/CPA-in-charge 项目经理 <9z2:^
14.audit engagement letter 业务约定书 7s@%LS
15.recurring audit 连续审计 :tU&d(8
16.the client 委托人 2k;>nlVxX
17.change CPA 更换注册会计师 DjY&)oce(
18.the existing CPA 现任注册会计师 #$7d1bx
19.the successor CPA 后任注册会计师 11t+
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20.the preceding CPA前任注册会计师 2z+Vt_%
21.issue the audit report 出具审计报告 >]K:lJ]l
22.expert 专家 T9w;4XF
23.the board of directors 董事会 y|X</3w
24.knowledge of the entity‘ s business 了解被审计单位情况 TbX#K:l
25.assess material misstatement risks评估重大错报风险 bC*( ,n<'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ks'msSMC
27.a general knowledge of —— 初步了解―――的情况 GcN[bH(@
28.a more knowledge of—— 进一步了解的情况 &XAG|
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29.the prior year‘s working papers 以前年度工作底稿 ;D.a |(Q
30.minutes of meeting 会议纪要 $I*ye+a*{q
31.business risks 经营风险 VqGmZ|+8
32.appropriateness 适当性 {=mf/3.r
33.accounting estimate 会计估计
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34.management representations 管理层声明 JrlDTNJj'
35.going concern assumption 持续经营假设 [Q+8Ku
36.audit plan 审计计划 h0}r#L
37.significant audit areas 重点审计领域 '-C%?*ku
38.error 错误 *+|D8xp
39.fraud舞弊 4)MKYhm
40.modified or additional procedures 修改或追加审计程序 E_sKD ybj
41.misappropriation of assets 侵占资产 XgRrJ.
42.transactions without substance 虚假交易 tgmG#b*
43.unusual pressures 异常压力 ?pSb,kN}'
44.the suspected noncompliance 涉嫌存在违法行为 s
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45.materialiy 重要性 6r
46.exceed the materiality level 超过重要性水平 yF2|w=!
47.approach the materiality level 接近重要性水平 z }?*1c
48.an acceptably low level 可接受水平 ;#-yyU
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ;Z>u]uK4+
50.misstatements or omissions 错报或漏报 ^6R
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51.aggregate 总计 yQ$
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52.subsequent events 期后事项 [R
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53.adjust the financial statements 调整财务报表 aY`qb Jy
54.perform additional audit procedures 实施追加的审计程序 .U}"ONd9e
55.audit risk 审计风险 .Uk ejx
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 t6-He~
58.material misstatement 重大的错报 {Yq"%n'0
59.tolerable misstatement 可容忍错报 pc9m,?n
60.the acceptable level of detection risk 可接受的检查风险